In late July, the German federal government published a draft bill on additional tax incentives for electromobility and amendments to other tax provisions. It is basically the omnibus law to be adopted every year (previously referred to simply as the ... (more)
For purposes of trade tax, according to the German Federal Tax Court's decision of June 6, 2019, there is no "tainting" of a partnership's non-business income from a participation in another partnership generating business income. Our beinformed published on August 14, 2019, ... (more)
On July 31st, 2019, the German federal government published its bill amending the Real Estate Transfer Tax Act. In particular, the draft contains new regulations for the long-discussed tightening of the taxation of share deals with the real estate transfer tax. ... (more)